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The only reason why we are not allowed to call it a tax is that the Scotland Act 1998 does not allow the Parliament to levy any new taxes. However, an endowment—in new Labour or new coalition speak—is okay.
There is one word that sums up all that is best about this new Parliament, and which will bring many happy memories of an outstanding, kind, courageous person and a great Scottish parliamentarian.
As the process would be new, that would slow proceedings. Whether the proposal would save time for the three bills involved is also a point for debate.